ANIL DHAKAD,INDORE vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL-I, LOCATION

In the result, all four appeals of the assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

69A r.w. section 115BBE of the Act in respect of Page 2 of 20 ITANo.451 to 454/Ind/2023 Anil Dhakad unaccounted/undisclosed rental income found recorded in the seized material. 3. The assessee is an individual derives income from house property

ANIL DHAKAD,INDORE vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL-I, INDORE, INDORE

In the result, all four appeals of the assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

69A r.w. section 115BBE of the Act in respect of Page 2 of 20 ITANo.451 to 454/Ind/2023 Anil Dhakad unaccounted/undisclosed rental income found recorded in the seized material. 3. The assessee is an individual derives income from house property

ANIL DHAKAD,INDORE vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL-I, INDORE, INDORE

In the result, all four appeals of the assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

69A r.w. section 115BBE of the Act in respect of Page 2 of 20 ITANo.451 to 454/Ind/2023 Anil Dhakad unaccounted/undisclosed rental income found recorded in the seized material. 3. The assessee is an individual derives income from house property

ANIL KUMAR GUPTA,BHOPAL vs. ITO, 4(3), BHOPAL, OFFICE OF ITO BHOPAL

Appeal is allowed for statistical purpose

Property Tax receipts for A.Y. 2015-16, 2016-17, 2017-18 and\n2018-19 (PB 120-123)\nc. An application in this regard is pressed before your honours. It is\ntherefore prayed that the additional evidences which are clinching\nevidences; and supporting the stand of the assessee that a\nresidential house was let out may kindly be taken on record

THE ACIT, CENTRAL-2, INDORE vs. M/S. CHUGH REALTY, INDORE

In the result, the appeals of the Revenue for the A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

property is to be purchased out of the consideration received on account of transfer of the capital asset. The ld. CIT(A) noted that undoubtedly, the receipt of on-money is on account of sale of land which is a capital asset and as the appellant has invested in a residential house within a period of one year before

THE ACIT, CENTRAL-2, INDORE vs. SHRI NITESH CHUGH, INDORE

In the result, the appeals of the Revenue for the A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

property is to be purchased out of the consideration received on account of transfer of the capital asset. The ld. CIT(A) noted that undoubtedly, the receipt of on-money is on account of sale of land which is a capital asset and as the appellant has invested in a residential house within a period of one year before

THE ACIT, CENTRAL-2, INDORE vs. SHRI MOHANLAL CHUGH, INDORE

In the result, the appeals of the Revenue for the A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

property is to be purchased out of the consideration received on account of transfer of the capital asset. The ld. CIT(A) noted that undoubtedly, the receipt of on-money is on account of sale of land which is a capital asset and as the appellant has invested in a residential house within a period of one year before

HARPREET KAUR,BHOPAL vs. INCOME-TAX OFFICER, 5(2), BHOPAL, BHOPAL

Appeal is allowed in terms mentioned above

house property and, therefore, should be treated as a capital gain for\nthe purpose of taxation. In this view of the matter, we do not find any force in\nthis appeal and dismiss the same.\nPer V. DONGZATHANG, A.M.\n7.\nI fully agree with my learned brother that the amount has to be assessed as\nincome of the assessee

DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

house property. The DVO then proceeded in the matter and issued notice dated 25.01.2018 to assessee calling for certain details and documents and also supplied a format. In response, the assessee filed reply dated 02.02.2018 to DVO giving details and documents including a valuation- report of RV obtained by Bank of India for financing assessee’s property to show that

MRS. JATINDER KAUR BHATIA,KHANDWA vs. ACIT- (CENTRAL) UJJAIN, UJJAIN

Appeals are dismissed and assessee’s

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

house property. The DVO then proceeded in the matter and issued notice dated 25.01.2018 to assessee calling for certain details and documents and also supplied a format. In response, the assessee filed reply dated 02.02.2018 to DVO giving details and documents including a valuation- report of RV obtained by Bank of India for financing assessee’s property to show that

DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

house property. The DVO then proceeded in the matter and issued notice dated 25.01.2018 to assessee calling for certain details and documents and also supplied a format. In response, the assessee filed reply dated 02.02.2018 to DVO giving details and documents including a valuation- report of RV obtained by Bank of India for financing assessee’s property to show that

CHANDRA SAHU,BHOPAL vs. ITO-1(4), BHOPAL

In the result appeal of the assessee for Assessment Year 2010-

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

69A which was made by Ld. A.O of by applying the provisions of section 68 of the Act. Smt. Chandra Sahu ITA No.75 & 76/Ind/2019 7. That, the appellant, carves leave to add, amend, alter or otherwise raise any other ground of appeal. 3. Brief facts of the case as culled out from the records are that the assessee

CHANDRA SAHU,BHOPAL vs. ITO-1(4), BHOPAL

In the result appeal of the assessee for Assessment Year 2010-

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

69A which was made by Ld. A.O of by applying the provisions of section 68 of the Act. Smt. Chandra Sahu ITA No.75 & 76/Ind/2019 7. That, the appellant, carves leave to add, amend, alter or otherwise raise any other ground of appeal. 3. Brief facts of the case as culled out from the records are that the assessee

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

housing-project” must be completed within the specified time. In fact, that is also the intention of the Parliament that entire project as approved by local-authority must be completed. Further, we need to rule out the proposition that even if a part of the project is completed, deduction is allowed because if that is permitted, a person may complete

M/S. D.K. CONSTRUCTION,BHOPAL vs. THE ACIT, 2(1), BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

housing-project” must be completed within the specified time. In fact, that is also the intention of the Parliament that entire project as approved by local-authority must be completed. Further, we need to rule out the proposition that even if a part of the project is completed, deduction is allowed because if that is permitted, a person may complete

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

housing-project” must be completed within the specified time. In fact, that is also the intention of the Parliament that entire project as approved by local-authority must be completed. Further, we need to rule out the proposition that even if a part of the project is completed, deduction is allowed because if that is permitted, a person may complete

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

housing-project” must be completed within the specified time. In fact, that is also the intention of the Parliament that entire project as approved by local-authority must be completed. Further, we need to rule out the proposition that even if a part of the project is completed, deduction is allowed because if that is permitted, a person may complete

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

housing-project” must be completed within the specified time. In fact, that is also the intention of the Parliament that entire project as approved by local-authority must be completed. Further, we need to rule out the proposition that even if a part of the project is completed, deduction is allowed because if that is permitted, a person may complete